Relevância da contabilidade gerencial para a micro e pequenas empresas

Abstract

Managerial accounting is an indispensable resource for the management of micro and small businesses, as it provides managers with financial and accounting information that supports the decision-making process. The general objective of this research is to highlight the relevance of Managerial Accounting in the planning, control, and decision-making process within these organizations. This article seeks to demonstrate the relevance of applying managerial accounting techniques in this type of enterprise. The methodology adopted consisted of bibliographic research based on authors dedicated to the study of this branch of accounting. Techniques such as budget adjustments, cash flow improvement, and implementation of tax and strategic planning were restructured in order to achieve organizational objectives. The research indicates that these practices contribute significantly to business success, demonstrating noticeable improvements in the first year of application. In practice, it was verified that the adoption of specific control and management methods provided positive results for the company. It is concluded that managerial accounting plays a fundamental role in the economic sustainability of businesses, and that society still needs to understand its importance to achieve desired goals and results.